Beyond Budgeting: Wie Budget und Forecast zusammenarbeiten

from ieconomics Controlling & Kostenrechnung · host Michael Griga

Die klassische Budgetierung ist in vielen Unternehmen längst in die Jahre gekommen. Starre Jahresbudgets, die lange Verhandlungen und Planungsphasen erfordern, fehlende Flexibilität bei unvorhersehbaren Marktveränderungen und die Gefahr, dysfunktionales Verhalten zu fördern – diese Kritikpunkte führten zur Beyond-Budgeting-Bewegung. Doch was ist wirklich die beste Lösung? Muss man das Budget ganz abschaffen oder lässt sich das bisherige System sinnvoll modernisieren?

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This episode was published on February 3, 2026.

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